Terms Used In CFR > Title 17 > Chapter II > Part 240 > Subpart A > Requirements Under Section 10D

• amount: when used in regard to securities, means the principal amount if relating to evidences of indebtedness, the number of shares if relating to shares, and the number of units if relating to any other kind of security. See 17 CFR 240.12b-2
• Dependent: A person dependent for support upon another.
• fiscal year: means the annual accounting period or, if no closing date has been adopted, the calendar year ending on December 31. See 17 CFR 240.12b-2
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• material: when used to qualify a requirement for the furnishing of information as to any subject, limits the information required to those matters to which there is a substantial likelihood that a reasonable investor would attach importance in determining whether to buy or sell the securities registered. See 17 CFR 240.12b-2
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• registrant: means an issuer of securities with respect to which a registration statement or report is to be filed. See 17 CFR 240.12b-2